Home  Journals  International Accounting  28(274) - 2013 July

Triple system of accounting Yuji Idziri and prospects for its application

Available online: 28 July 2013

Subject Heading: Foreign experience

JEL Classification: 

The system of threefold accounts department was invented by Yuji Idziri at the end of the XX century. It represents expansion of system of double record by introduction of groups of the accounts explaining change of financial results. In the article bases of a method of Idziri are revealed, his contribution to development of the theory of accounting is analyzed and possible scopes of threefold accounts department - in the financial account, management accounting and International Financial Reporting Standards are estimated.

Keywords: triple-entry bookkeeping, double entry, equity accounting, accounting theory

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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